Describe briefly the changes to auditors' responsibilities in respect of detecting fraud: (i) introduced in (revised) ISA
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Describe briefly the changes to auditors' responsibilities in respect of detecting fraud:
(i) introduced in (revised) ISA 240: Fraud and error;
(ii) indicated in the APB's Consultative Papers: Fraud and audit: choices for society and Aggressive earnings management.
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Principles Of External Auditing
ISBN: 1577
2nd Edition
Authors: Brenda Porter, Jon Simon, David Hatherly
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